Tax Tips for Same-Sex Marriages

WASHINGTON, March 19, 2014 /PRNewswire-USNewswire/ -- Tax season is in full swing. And while changes in the laws regarding same-sex marriages can seem confusing, USA.gov can help answer your questions:

Under the ruling, same-sex couples will be treated as married for all federal tax purposes where marriage is a factor including:

filing status

claiming personal and dependency exemptions

taking the standard deduction

receiving employee benefits

contributing to an IRA

claiming earned income credit

claiming child tax credit

Individuals who were in same-sex marriages may file original or amended returns, choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations (three years from the date the return was filed, or two years from the date the tax was paid—whichever is later.)

The IRS has posted a number of frequently asked questions regarding filing as a same-sex married couple. A number of other federal agencies have released information about changes to federal programs and benefits as a result of the Supreme Court's decision.